News item | 21-12-2021 | 14:00
Work from home costs
Due to the corona crisis, many people are working from home. Many employees and employers want to make agreements to continue working (partly) from home after the crisis. That is why from 1 January 2022 it is possible to provide a tax-free allowance for working from home costs of €2 per day. This is based on a calculation by Nibud of the average extra costs per day worked from home, for example for coffee and heating. Employers and employees can make agreements about which days the employee works from home and which days at the office. Based on this, the employer can give a fixed compensation. This allowance does not have to be adjusted if incidental work is done at the office on a home working day, or vice versa.
living
From 1 January 2022, the owner-occupied home scheme will be adjusted in 3 parts. The scheme becomes fairer by removing unintended restrictions on mortgage interest deduction. For example, for people who buy a house together with a partner and before that they also had an owner-occupied house. Or for people who own a home with a partner who dies. For example, in more cases it will be possible to get interest deduction for the full amount of the home acquisition debt.
Deductions
The rate for deductible items will fall to 40% in 2022 (from 43%). Higher incomes (above € 69,398) will therefore benefit less from deductible items such as the mortgage interest deduction, self-employed deduction and personal deductions.
As of January 1, 2022, the self-employed deduction will be reduced from €6,670 to €6,310. The self-employed deduction will be gradually phased out in the coming years to € 3,240 in 2036.
Tax for companies
The first rate bracket of corporate income tax will be extended from €245,000 to €395,000. The corporate tax rate for profits in the first rate bracket remains 15%. The rate for profits that fall in the second rate bracket will be increased from 25% to 25.8% in 2022.
Tackling tax avoidance
Companies that are subject to corporate income tax will be able to set off more limited losses from 2022. This was an advice from the Advisory Committee on Taxation of Multinationals and this ensures that companies that make a profit in the Netherlands do pay tax on this. From next year, companies may settle losses up to €1,000,000 of the profit and losses above that amount may only be settled with 50% of the profit. The time limit of 6 years will expire.
The so-called hybrid mismatches will be further tackled. Hybrid mismatches allowed companies to deduct a payment in one country from their taxes without being taxed in the other, or to deduct 1 payment in multiple countries.
From 2022, the earnings stripping measure will also be tightened. This measure limits companies in the interest they can deduct from the taxable profit. This deduction percentage will increase from 30% to 20% in 2022.
car taxes
Due to the expected technological development of passenger cars, the CO2 limits and rates in the bpm are being tightened. The sale of emission-free cars (such as electric cars and hydrogen cars) will continue to be stimulated, which means that the discount on the addition will be maintained until 2025.
However, the ‘cap’ in the addition – the maximum value of the car to which the addition discount applies – will be lowered earlier than was agreed in the Climate Agreement. From 1 January 2022, the applicable discount of 6% on the addition will be applied to a cap of €35,000 and from 2023 to a cap of €30,000. For the remaining amount above the cap, the normal addition rate of 22% will continue to apply. In addition, a number of changes are being made to the bpm, in order to solve bottlenecks in the import of used motor vehicles.